Q784. A Registered composite dealer composite returns cmp-08 returns filed up to march-20(19-20)dealer returns non filed years:20-21,21-22,22-23 .gst department notice mentioned non filed period detailes mentioned below.april-june-20 inward e-waybills turnover 1-2021 to 3/2021 201262/- add gp rs:16100/-tax turnover rs:217362/- best of judgment based highest utilazation for e-waybills year :20-21. Doubt:

Dealer tax pay and sale turnover showing non filed composite returns period notice mentioned turnover or actual turnover as per books correct procedure.
July to sep-20 rs:201262/- gp rs:16100/- tax turnover rs:217362
oct-dec-20 rs:201262/- gp rs:16100/- tax turnover rs:217362/-
jan-mar-20rs:201262/- gp:16100/- tax turnover rs:217362/-
april-june-21 rs:201262/- gp:16100/- tax turnover rs:217362/-
july to sept-21 rs:201262/- gp:16100/- tax turnover rs:217362/-
oct to dec-21 rs:201262/- gp:16100/- tax turnover rs:217362/-
jan-to march-22 rs:201262/- gp:16100/- tax turnover rs:217362/-

april to june-22 rs :201262/- gp rs:16100/- tax turnover rs:217362/-
july to sep -22 rs:201262/- gp :16100/- tax turnover rs:217362/-
oct to dec -22 rs:201262/- gp:16100/- tax turnover rs:217362/-
jan to march-23 rs:201262/- gp:16100/- tax turnover rs:217362/-

Ans:  Question is not clear. If Dealer has not filed the return for the next period and department invoked best judgement, then you need to submit the fianncial statement to prove the turnover for that period. Yes penalty for non filing of CMP 8 will be there.

Q783. Can u provide update with series of amendment in respect of RCM Payable on Fees etc paid on Govt Fees like license etc.. ? Had lot of confusion

Ans: You need to refer the relevant notification. In TAXO notification tree is prepared for various amendment in same notification.

Q782. Is it must to issue DRC 01A ( Intimation ) before issuance of SCN . Found some amendment but not clear. Was till 2020 compulsory to issue ? . Any change thereafter. What Law say & does Court says otherwise. How to deal if no DRC 01 A received before DRC 01 ? Can we question validity of SCN in the absence of DRC 01A ?

Ans: Yes you can challenge the same. There are court judgment for the same as well